Notification no 19/2018 Central Tax (Rate) date on 26th July, 2018, GST

 

 

Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 

The extract of GST Notification No. 19/2018- Central Tax (Rate) is given below: 

 Notification No. 19/2018- Central Tax (Rate), GST

                                                                                          [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

(Department of Revenue)

 

Notification No.19/2018-Central Tax (Rate)

 

New Delhi, the 26^th July, 2018

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674 (E), dated the 28th June, 2017, namely:-

 

In the said notification, in the Schedule, -

 

(i)                 after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“92 A	1401	Sal leaves, siali leaves, sisal leaves, sabai grass”;

 

(ii)              after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“93 B	1404 90 90	Vegetable materials, for manufacture of jhadoo or
		broom sticks”;

 

(iii)            for S. No. 102 A and entries relating thereto, the following shall be substituted, namely: -

 

“102A

2306

De-oiled rice bran

 

Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25^th January, 2018”;

 

(iv)             after S. No. 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -

 

“114A	44 or 68	Deities made of stone, marble or wood
114B	46	Khali Dona; Goods made of sal leaves, siali leaves,
		sisal  leaves,  sabai  grass,  including  sabai  grass
		rope”;